ABATTOIRS BO KAIL : revenue, balance sheet and financial ratios

ABATTOIRS BO KAIL is a French company founded 27 years ago, specialized in the sector Transformation et conservation de la viande de volaille. Based in LE FRANCOIS (97240), this company of category PME shows in 2023 a revenue of 3.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ABATTOIRS BO KAIL (SIREN 420828840)
Indicator 2023 2021 2020 2019 2017 2016
Revenue 3 622 196 € 3 223 967 € 3 153 772 € 3 159 208 € 3 439 023 € 3 513 985 €
Net income -112 283 € -580 965 € -96 489 € 1 054 386 € -152 923 € 60 435 €
EBITDA 220 034 € -228 145 € 39 994 € 13 159 € 83 104 € 264 643 €
Net margin -3.1% -18.0% -3.1% 33.4% -4.4% 1.7%

Revenue and income statement

In 2023, ABATTOIRS BO KAIL achieves revenue of 3.6 M€. Revenue is growing positively over 6 years (CAGR: +0.4%). Vs 2021, growth of +12% (3.2 M€ -> 3.6 M€). After deducting consumption (431 k€), gross margin stands at 3.2 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -112 k€ (-3.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 622 196 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 191 517 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

220 034 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-79 429 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-112 283 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.1%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.56%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

39.343%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.782%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

6.8

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

58.7%

Solvency indicators evolution
ABATTOIRS BO KAIL

Sector positioning

Debt ratio
65.56 2023
2020
2021
2023
Q1: 6.17
Med: 26.39
Q3: 79.66
Average +16 pts over 3 years

In 2023, the debt ratio of ABATTOIRS BO KAIL (65.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.34% 2023
2020
2021
2023
Q1: 19.98%
Med: 42.9%
Q3: 58.8%
Average -22 pts over 3 years

In 2023, the financial autonomy of ABATTOIRS BO KAIL (39.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.8 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 2.29 years
Watch

In 2023, the repayment capacity of ABATTOIRS BO KAIL (6.80) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 78.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

78.12

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

8.985

Liquidity indicators evolution
ABATTOIRS BO KAIL

Sector positioning

Liquidity ratio
78.12 2023
2020
2021
2023
Q1: 103.91
Med: 171.63
Q3: 246.71
Watch -35 pts over 3 years

In 2023, the liquidity ratio of ABATTOIRS BO KAIL (78.12) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.98x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.72x
Q3: 5.08x
Excellent

In 2023, the interest coverage of ABATTOIRS BO KAIL (9.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 181 days. Excellent situation: suppliers finance 158 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 70 days of revenue, i.e. 704 k€ to permanently finance.

Operating WCR (2023) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

703 793 €

Customer credit (2023) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

23 j

Supplier credit (2023) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

181 j

Inventory turnover (2023) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

8 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

70 j

WCR and payment terms evolution
ABATTOIRS BO KAIL

Positioning of ABATTOIRS BO KAIL in its sector

Comparison with sector Transformation et conservation de la viande de volaille

Valuation estimate

Based on 164 transactions of similar company sales (all years), the value of ABATTOIRS BO KAIL is estimated at 796 952 € (range 374 208€ - 1 696 700€). With an EBITDA of 220 034€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.26x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
164 transactions
374k€ 796k€ 1696k€
796 952 € Range: 374 208€ - 1 696 700€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
220 034 € × 3.3x
Estimation 716 865 €
340 721€ - 1 699 300€
Revenue Multiple 30%
3 622 196 € × 0.26x
Estimation 930 432 €
430 019€ - 1 692 368€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 164 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Transformation et conservation de la viande de volaille)

Compare ABATTOIRS BO KAIL with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de volaille

Frequently asked questions about ABATTOIRS BO KAIL

What is the revenue of ABATTOIRS BO KAIL ?

The revenue of ABATTOIRS BO KAIL in 2023 is 3.6 M€.

Is ABATTOIRS BO KAIL profitable?

ABATTOIRS BO KAIL recorded a net loss in 2023.

Where is the headquarters of ABATTOIRS BO KAIL ?

The headquarters of ABATTOIRS BO KAIL is located in LE FRANCOIS (97240), in the department Martinique.

Where to find the tax return of ABATTOIRS BO KAIL ?

The tax return of ABATTOIRS BO KAIL is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ABATTOIRS BO KAIL operate?

ABATTOIRS BO KAIL operates in the sector Transformation et conservation de la viande de volaille (NAF code 10.12Z). See the 'Sector positioning' section above to compare the company with its competitors.